KARDEX

COSTO DE MATERIAS PRIMAS

MÉTODO PEPS
ENTRADA SALIDA SALDO
FECHA OPERACIÓN Costo
Cant. Costo Unit Total Cant. Total Cant. Costo Unit Total
Unit
1-Apr INGRESO A 5,000 1 4,000 5,000 0.8 4,000
INGRESO B 3,000 1 3,000 3,000 1.0 3,000
INGRESO C 6,000 1 7,200 6,000 1.2 7,200
INGRESO D 8,000 1 10,400 8,000 1.3 10,400
COMPRAS A 1,500 1 1,682 5,000 0.8 4,000
COMPRAS B 2,200 1 2,856 1,500 1.0 1,682
COMPRAS C 1,600 1 2,454 3,000 1.0 3,000
COMPRAS D 1,700 1 2,808 2,200 1.1 2,856
6,000 1.2 7,200
1,600 1.3 2,454
8,000 1.3 10,400
1,700 1.4 2,808
CONSUME A 2,400 1 1,920 2,400 0.8 1,920
1,500 1.0 1,682
CONSUME B 1,600 1 1,600 1,600 1.0 1,600
2,200 1.1 2,856
CONSUME C 2,300 1 2,760 2,300 1.2 2,760
1,600 1.3 2,454
CONSUME D 5,300 1 6,890 5,300 1.3 6,890
1,700 1.4 2,808

COSTO MP S/. A B C D
Saldo Inicial de Materia Prima 4,000.00 3,000.00 7,200 10,400.00
Compras de Materia Prima 5,681.5 5,855.6 9,654.4 13,208.4
Saldo Final Materia Prima(-) 9,698.40 3,601.5 4,455.6 5,214.4 9,698.4
CONSUMO MP